Skip to content
Nonprofiteer
← PACIFIC LEGAL FOUNDATION

Form 990 for tax year 2023

Filed by PACIFIC LEGAL FOUNDATION.

Totals

Total revenue
$47,934,509
Total expenses
$27,024,089
Contributions and grants received
$44,192,403
Grants paid
$40,000
Program service revenue
$260,246
Investment income
$3,393,415
Other revenue
$88,445
Total assets, end of year
$113,554,835
Total liabilities, end of year
$7,051,713
Net assets or fund balances, end of year
$106,503,122
Program services expenses (Part IX)
$21,894,761
Management and general expenses
$2,989,747
Fundraising expenses
$2,139,581
Program service expenses (Part III)
$21,894,761

Program services were 81.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1f · All other contributions, gifts and grants

    $44,192,403

  • 1g · Noncash contributions included above

    $1,069,587

  • 2a · Program service revenue: Court-awarded attorney fees

    total $260,246 · related or exempt $260,246

  • 3 · Investment income

    total $1,879,186 · excluded $1,879,186

  • 7a · Gross sales of assets other than inventory

    securities $15,456,300 · other assets $483,591

  • 7b · Less cost or other basis and sales expenses

    securities $13,874,521 · other assets $551,141

  • 7c · Gain or loss

    securities $1,581,779 · other assets -$67,550

  • 7d · Net gain or loss

    total $1,514,229 · excluded $1,514,229

  • 11a · Other revenue: Other income

    total $88,445 · excluded $88,445

  • 11e · Other revenue, total

    $88,445

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $40,000 · program services $40,000

  • 5 · Compensation of officers, directors and key employees

    total $3,169,347 · program services $2,796,341 · management and general $216,629 · fundraising $156,377

  • 7 · Other salaries and wages

    total $12,652,782 · program services $11,163,657 · management and general $864,830 · fundraising $624,295

  • 8 · Pension plan contributions

    total $982,454 · program services $744,535 · management and general $189,506 · fundraising $48,413

  • 9 · Other employee benefits

    total $1,371,864 · program services $1,052,880 · management and general $182,862 · fundraising $136,122

  • 10 · Payroll taxes

    total $1,185,626 · program services $913,240 · management and general $168,857 · fundraising $103,529

  • 11b · Fees: legal

    total $20,833 · management and general $20,833

  • 11c · Fees: accounting

    total $46,151 · management and general $46,151

  • 11f · Fees: investment management

    total $183,776 · management and general $183,776

  • 11g · Fees: other

    total $1,908,806 · program services $1,540,539 · management and general $291,236 · fundraising $77,031

  • 13 · Office expenses

    total $1,031,013 · program services $433,674 · management and general $161,718 · fundraising $435,621

  • 14 · Information technology

    total $548,649 · program services $208,842 · management and general $94,803 · fundraising $245,004

  • 16 · Occupancy

    total $809,000 · program services $713,788 · management and general $55,296 · fundraising $39,916

  • 17 · Travel

    total $2,112,697 · program services $1,547,476 · management and general $321,734 · fundraising $243,487

  • 22 · Depreciation, depletion and amortization

    total $277,005 · program services $244,403 · management and general $18,934 · fundraising $13,668

  • 23 · Insurance

    total $110,416 · program services $97,421 · management and general $7,547 · fundraising $5,448

  • 24a · Other expenses: Registrations/Fees

    total $347,591 · program services $235,787 · management and general $101,781 · fundraising $10,023

  • 24b · Other expenses: Library and research

    total $155,762 · program services $155,762

  • 24c · Other expenses: Miscellaneous

    total $59,817 · program services $6,416 · management and general $52,754 · fundraising $647

  • 24d · Other expenses: Bad debt expense

    total $10,500 · management and general $10,500

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $4,301,308 · end of year $6,757,191

  • 3 · Pledges and grants receivable

    beginning of year $845,639 · end of year $2,447,855

  • 9 · Prepaid expenses and deferred charges

    beginning of year $299,661 · end of year $311,049

  • 10a · Land, buildings and equipment: cost or other basis

    $2,455,747

  • 10b · Land, buildings and equipment: accumulated depreciation

    $1,840,113

  • 10c · Land, buildings and equipment, net

    beginning of year $776,013 · end of year $615,634

  • 11 · Investments: publicly traded securities

    beginning of year $69,510,473 · end of year $98,866,422

  • 12 · Investments: other securities

    beginning of year $4,557,666 · end of year $0

  • 15 · Other assets

    beginning of year $4,929,500 · end of year $4,556,684

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,454,478 · end of year $1,496,661

  • 19 · Deferred revenue

    beginning of year $0 · end of year $17,500

  • 25 · Other liabilities

    beginning of year $5,721,326 · end of year $5,537,552

  • 27 · Net assets without donor restrictions

    beginning of year $74,096,101 · end of year $100,146,398

  • 28 · Net assets with donor restrictions

    beginning of year $3,948,355 · end of year $6,356,724

Mission and programs · 2023

Mission

Pacific Legal Foundation (PLF) litigates nationwide to secure all Americans' inalienable rights to live responsibly and productively in their pursuit of happiness. See Schedule O for full mission.

Activities or mission (Part I)

To defend liberty and justice for all. See Schedule O for full mission.

  • Each year, PLF represents hundreds of Americans, free of charge, who seek to improve their lives but are stymied by government. We give them their day in court to vindicate their rights and set a lasting precedent to protect everyone else. See Schedule O for a complete list of cases litigated during the fiscal year ended June 30, 2024.

    Expenses $21,894,761 · Grants $40,000 · Revenue $260,246

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Robert D Connors

    Chair of the Board

    Total calculated
    $0
    Hours/week
    1

  • George Kimball

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Robert K Best

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Ross Borba Jr

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Amy Brigham Boulris

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Brian G Cartwright

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Greg M Evans

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • David Gerson

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • John C Harris

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Carol Platt Liebau

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • April J Morris

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Bruce C Smith

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Charles W Trainor

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Ronald E Van Buskirk

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Jeffrey E Warren

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • John Yoo

    Trustee

    Total calculated
    $0
    Hours/week
    1

  • Steven Anderson

    President & CEO

    Total calculated
    $695,722
    From this org
    $620,178
    From related orgs
    $0
    Other
    $75,544
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $545,178
    Bonus
    $75,000
    Other
    $0
    Deferred
    $52,800
    Nontaxable benefits
    $22,744
    Filer's total
    $695,722

  • John Groen

    Exec. VP

    Total calculated
    $415,143
    From this org
    $345,704
    From related orgs
    $0
    Other
    $69,439
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $328,204
    Bonus
    $17,500
    Other
    $0
    Deferred
    $51,516
    Nontaxable benefits
    $17,923
    Filer's total
    $415,143

  • Lawrance Salzman

    Secretary

    Total calculated
    $339,977
    From this org
    $270,841
    From related orgs
    $0
    Other
    $69,136
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $251,841
    Bonus
    $19,000
    Other
    $0
    Deferred
    $45,814
    Nontaxable benefits
    $23,322
    Filer's total
    $339,977

  • Charles Wilcox IV

    Treasurer

    Total calculated
    $313,829
    From this org
    $259,446
    From related orgs
    $0
    Other
    $54,383
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $244,446
    Bonus
    $15,000
    Other
    $0
    Deferred
    $42,723
    Nontaxable benefits
    $11,660
    Filer's total
    $313,829

  • Joshua Thompson

    Dir.of Equ & Opp Lit.

    Total calculated
    $276,052
    From this org
    $221,796
    From related orgs
    $0
    Other
    $54,256
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $221,796
    Bonus
    $0
    Other
    $0
    Deferred
    $30,939
    Nontaxable benefits
    $23,317
    Filer's total
    $276,052

  • Doug Kruse

    VP for Development

    Total calculated
    $259,195
    From this org
    $221,934
    From related orgs
    $0
    Other
    $37,261
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $211,934
    Bonus
    $10,000
    Other
    $0
    Deferred
    $36,114
    Nontaxable benefits
    $1,147
    Filer's total
    $259,195

  • Scott Barton

    VP of Comm & Marketing

    Total calculated
    $264,871
    From this org
    $222,728
    From related orgs
    $0
    Other
    $42,143
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $215,228
    Bonus
    $7,500
    Other
    $0
    Deferred
    $30,489
    Nontaxable benefits
    $11,654
    Filer's total
    $264,871

  • Robert Thomas

    Dir.of Prop Rights Lit

    Total calculated
    $244,030
    From this org
    $214,849
    From related orgs
    $0
    Other
    $29,181
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $214,849
    Bonus
    $0
    Other
    $0
    Deferred
    $11,264
    Nontaxable benefits
    $17,917
    Filer's total
    $244,030

  • Steve Simpson

    Director of SOP

    Total calculated
    $291,419
    From this org
    $256,798
    From related orgs
    $0
    Other
    $34,621
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $256,798
    Bonus
    $0
    Other
    $0
    Deferred
    $22,959
    Nontaxable benefits
    $11,662
    Filer's total
    $291,419

  • James Burling

    VP of Legal Affairs

    Total calculated
    $274,387
    From this org
    $224,474
    From related orgs
    $0
    Other
    $49,913
    Hours/week
    30

    Schedule J breakdown matched by us

    Base
    $224,474
    Bonus
    $0
    Other
    $0
    Deferred
    $32,013
    Nontaxable benefits
    $17,900
    Filer's total
    $274,387

  • Jan Breemer

    Senior Attorney

    Total calculated
    $246,268
    From this org
    $209,564
    From related orgs
    $0
    Other
    $36,704
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $209,564
    Bonus
    $0
    Other
    $0
    Deferred
    $13,389
    Nontaxable benefits
    $23,315
    Filer's total
    $246,268

  • Deborah LaFetra

    Senior Attorney

    Total calculated
    $239,787
    From this org
    $197,780
    From related orgs
    $0
    Other
    $42,007
    Hours/week
    30

    Schedule J breakdown matched by us

    Base
    $187,780
    Bonus
    $10,000
    Other
    $0
    Deferred
    $18,823
    Nontaxable benefits
    $23,184
    Filer's total
    $239,787

  • Todd Gaziano

    Seperation of Powers

    Total calculated
    $278,942
    From this org
    $232,348
    From related orgs
    $0
    Other
    $46,594
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $232,348
    Bonus
    $0
    Other
    $0
    Deferred
    $29,040
    Nontaxable benefits
    $17,554
    Filer's total
    $278,942

  • Damien Schiff

    Senior Attorney

    Total calculated
    $256,870
    From this org
    $213,533
    From related orgs
    $0
    Other
    $43,337
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $213,533
    Bonus
    $0
    Other
    $0
    Deferred
    $20,031
    Nontaxable benefits
    $23,306
    Filer's total
    $256,870

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Independent compensation consultant
  • 3 · Form 990 of other organizations
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

Provenance

Return type
form_990
Tax year
2023
Filed
11 November 2024
IRS schema version
2023v5.1
Source object
202403169349303855

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

The source document this was parsed from is served over the API, which is where bulk and document access live.